Equivocal Nature of the Advisory on Input Tax Credit under Rule 37-A
by Vishwanath K*, Teesta Banerjee** and Neha ND***
Cite as: 2023 SCC OnLine Blog Exp 82
electronic credit ledger
Perils of clause (aa) to Section 16(2) of the CGST Act for a Registered Person under GST
by Nirav Karia† and Vatsal Bhansali††
Cite as: 2023 SCC OnLine Blog Exp 15